Verordnung des Bundesministers für Finanzen über die Kriterien zur Festlegung förderbarer Forschungs- und Entwicklungsaufwendungen (-ausgaben) gemäß § 4 Abs. 4 Z 4a bzw. § 108c Abs. 2 Z 1 EStG 1988
§ 1. (1) Der Geltendmachung eines Forschungsfreibetrages oder einer Forschungsprämie sind Aufwendungen
(Ausgaben) im Sinne der Absätze 2 und 3 im Bereich von Forschung und experimenteller Â
Entwicklung (Anhang I) zu Grunde zu legen. Die Bestimmungen der § 6 Z 10 und § 20 Abs. 2 EStG Â
1988 sowie § 12 Abs. 2 KStG 1988 sind anzuwenden. Â
(2) Aufwendungen (Ausgaben) zur Forschung und experimentellen Entwicklung (Anhang I, Teil A, Â
Z 1) sind:Â Â
  1. Löhne und Gehälter für in Forschung und experimenteller Entwicklung (Anhang I, Teil A, Z 1) Â
Beschäftigte einschließlich Arbeitgeberbeiträge zur Sozialversicherung, Wohnbauförderungsbeiträge und sonstige Personalaufwendungen (zB freiwillige Sozialleistungen). Bei Beschäftigten, Â
die nicht ausschließlich in Forschung und experimenteller Entwicklung tätig sind, werden die der Â
Arbeitsleistung für Forschung und experimentelle Entwicklung entsprechenden Anteile an diesen Â
Aufwendungen (Ausgaben) herangezogen. Â
  2. Unmittelbare Aufwendungen (Ausgaben) und unmittelbare Investitionen (einschließlich der Â
Anschaffung von Grundstücken), soweit sie nachhaltig Forschung und experimenteller Entwicklung dienen (Anhang I, Teil A, Z 1). Â
  3. Finanzierungsaufwendungen (-ausgaben), soweit sie der Forschung und experimentellen Entwicklung
(Anhang I, Teil A, Z 1) zuzuordnen sind. Â
  4. Gemeinkosten, soweit sie der Forschung und experimentellen Entwicklung (Anhang I, Teil A, Â
Z 1) zuzuordnen sind. Â
(3) Aufwendungen (Ausgaben) für...
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